Hesperia Teachers Association
Nonprofit profile at a glance
- EIN
- 330060962
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Hesperia, CA, USA
- Phone
- 7609492737
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $223,062
- Expenses
- $206,260
- Assets
- $429,502
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JAMES RESVALOSO (PRESIDENT)
- PAULA KONDRATKO (VICE PRESIDENT)
Highest reported compensation
- JAMES RESVALOSO (PRESIDENT): $4,200 total reported compensation
- PAULA KONDRATKO (VICE PRESIDENT): $4,200 total reported compensation
- CHRISTINE ROBINS (TREASURER): $2,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Represent teachers in bargaining and employment issues.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 79
- Accountability: 68
- Sustainability: 57
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.6%; rating input score 72
- Program expense ratio: 77.5%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.5%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 2.08; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 8.9%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.6% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 13.2% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 71.6% of revenue deployed · 77.5% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $160K in reported program spending
- Leadership: top reported pay $4K · 7 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.